Plan merger and last day rule

[30Rock]

I have 2 401k plans that are merging 10/15. The plan to merge has a last day of the plan year rule, the plan year is calendar year. Does the plan that is merging has to allocate the match as of the 10/15 merger date since essentially that is the last day of that plan's year? It seems to me they would need to since they chose a weird date to merge the plans.

Thanks!